In Memoriam: S. MALCOLM GILLIS

PUBLICATIONS
Published Books
Musgrave, Richard A. and Malcolm Gillis. Fiscal Reform for Colombia. Cambridge, Mass.:  Harvard Law School, International Tax Program, 1971. (Spanish edition:  subsequently published in Spanish as Propuesta para Una Reforma Fiscal Para Colombia.  3 vols. Bogota, Colombia: Ediciones del Banco de Ia Republica, 1974.

Gillis, Malcolm and Charles E. McLure, Jr. The Colombian Tax Reform of 1974.  Washington:  World Bank, Latin American Division, June 1975. (Spanish edition published by Editorial Banco Popular, Bogota, Colombia, April 1977.

Gillis, Malcolm et al.  Taxation and Mining: Non-Fuel Minerals in Bolivia and Other Countries.  Cambridge, MA:  Ballinger Publishing Co., January 1978.

Gillis, Malcolm and Ralph E. Beals.  Tax and Investment Policies for Hard Minerals: Public and Multinational Enterprises in Indonesia.  Cambridge, MA:  Ballinger Publishing Co., 1980.

Gillis, Malcolm and Werner Baer, eds.  Export Diversification and the New Protectionism: The Experience of Latin America.  Urbana, IL:  National Bureau of Economic Research and University of Illinois Press, 1981.

Gillis, Malcolm, Dwight Perkins, Michael Roemer, and Donald E. Snodgrass, Economics of Development. New York:  W.W. Norton, Co., 1983. 2nd Edition, 1987, 3rd Edition, 1992, 4th Edition, 1996, 5th Edition, 2002.  Translated into Italian (1986), Chinese (1988), Indonesian (1989), French (1990).

Gillis, Malcolm and Robert Conrad.  Progress and Poverty in Developing Countries: Rent and Resource Taxation. Williams College Monograph Series. Williamstown, MA:  Williams College, 1985.

Repetto, Robert and Malcolm Gillis, eds.  Public Policy and the Misuse of Forest Resources.  Cambridge University Press, 1988.

Gillis, Malcolm, ed.  Tax Reform in Developing Countries.  Durham, NC: Duke University Press, 1989.

Gillis, Malcolm, Gerry Sicat and Carl Shoup, eds.  The Value-Added Tax in Developing Countries: Issues and Lessons.  Washington, DC:  The World Bank (1991).

Articles (exclusive of articles in books edited or co-authored by M. Gillis; excluding book reviews)
With Charles E. McLure, Jr. “Incidence of World Taxes on Natural Resources.” American Economic Review (May 1975).

"Objectives and Means of Indirect Tax Reform."  Chapter 23 in Bird, Richard M. and Oliver Oldman.  Readings on Taxation in Developing Countries. Third edition. Baltimore: Johns Hopkins Press, 1975.

With Charles E. McLure, Jr., "Coordination of Tariffs and Internal Indirect Taxes," Chapter 25, in Bird, Richard and Oldman, Oliver, Readings on Taxation in Developing Countries.  Third Edition, 1975.

"Capital Goods and Sales Taxation." In Proceedings of the Study Group on Asian Tax Administration and Research.  Jakarta: February 1975.

With Charles E. McLure, Jr. "The Distributional Implications of the Taxation of Natural Resources." Rice Studies 6 (Fall 1975).  Reprinted in Economic Policy and Income Distribution in Colombia, edited by Albert Berry and Ronald Soligo, Boulder, Colorado: Westview Press, 1980.

"Taxation, Mining, and Public Ownership."  In Non-Renewable Resource Taxation in the Western States, University of Arizona College of Mines, Lincoln Inst., 1977.

With Charles E. McLure, Jr. "Taxation and Income Distribution: The Colombian Tax Reform of 1974."  Journal of Development Economics 5 (September 1978).

"A Tale of Two Minerals:  Severance Taxes on North American Energy Resources."  Growth and Change: A Journal of Regional Development 10 (January 1979).

"Multinational Corporations and a Liberal International Economic Order: Some Overlooked Considerations." Chapter in Challenges to a Liberal International Economic Order, edited by Ryan Amacher, Gottfried Habeler, and Thomas Willet.  Washington, DC:  American Enterprise Institute, 1979.

With Glenn P. Jenkins. "Performance Evaluation and Public Sector Enterprises," Chapter 8 in Public Enterprise Investment. Prices, Costs and Returns, edited by Alex Nove and P. K. Basu.  United Nations: Asia and Pacific Development Center, 1979.

"Conceptions and Misconceptions of Multinational Enterprises in the International Economic Order."  Harvard International Review (April 1979).

With Charles E. McLure, Jr. "Excess Profits Taxes: Lessons from Recent Mexican Experience."  National Tax Journal (December 1979).

"The Role of State-Owned Enterprises in Economic Development."  Social Research 47 (Summer 1980).

With Ralph Beals.  "The Evolution of Hard Mineral Agreements in Indonesia."  Natural Resources Forum 4 (1980).

With Ignatius Peprah. "Severance Taxes on Energy Resources in the Sunbelt."  Texas Business Review (November/December 1980).

With David Ericson. "High-Level Enterprise and Low-Level Radioactivity: Two Hazards in LDC Uranium Agreements."  Journal of Energy and Development 6 (Autumn 1980).

"International Experience in Assisting Distressed Industries."  Papers and Proceedings of the National Tax Association (1981).

With Werner Baer. "Changing Perspectives on Latin American Trade." Quarterly Review of Economics and Business  21 (Summer 1981).

With Ignatius Peprah. "State-Owned Enterprises in Developing Countries." The Wharton Magazine (Winter 1981).

With Charles E. McLure, Jr. "Standards of Conduct for Public Enterprises," in Fiscal Reform in Bolivia, edited by Richard A. Musgrave. Cambridge, MA, Harvard Law School, 1981.

"Gottfried Haberler:  Contributions Upon Entering His Ninth Decade," Quarterly Journal of Economics XCVI (February 1982).

"Allocative and X-Efficiency in State-Owned Enterprises."  Journal of Comparative Economics (Spring 1982).

"The Effects of In-State Investment:  Lessons from Oil-Fired Development." In The Trustee Papers,  prepared by the Board of Trustees, Alaska Permanent Fund, Juneau: March 1982.

"Evolution of Natural Resource Taxation in Developing Countries."   Natural Resources Journal (Spring 1982).

With Glenn Jenkins and Donald Lessard. "Public Enterprise Finance:  Toward a Synthesis," in Public Enterprises in Less-Developed Countries, edited by Leroy Jones.  New York:  Cambridge University Press, 1982.

"Regional Dimensions of Public Sector Economics: Further Observations," in Regional Aspects of Fiscal Policy, Madrid:  Instituto de Estudios Fiscales, 1982.

"Episodes in Indonesian Economic Growth," in Problems in World Economic Growth, edited by A.C. Harberger.  San Francisco:  ICS Press, 1984.

"Excising Excises:  Federal Sales Tax Reform in Canada,"  1984 Conference Report.  Toronto:  Canadian Tax Foundation, 1985.

"Federal Sales Taxation: A Survey of Six Decades of Experience, Critiques and Reform Proposals."  Canadian Tax Journal 33 (January-February 1985).

"Allocative and X-Efficiency in State-Owned Enterprises:  Some Asian and Latin American Cases in the Mining Sector," in Economic and Political Role of the State in Latin America, edited by A. L. Saulniers. Austin, TX: Institute of Latin American Studies, 1985.

"Micro and Macro-Economics of Tax Reform:  Indonesia."  Journal of Development Economics 19 (1985).  Reprinted in Readings on Taxation in Developing Countries, edited by Richard Bird and Oliver Oldman.  Fourth edition, Baltimore:  Johns Hopkins Press, 1989.

With David Dapice. "Indonesia: External Adjustments and Growth," in A Policy Manual for the Open Economy, edited by Rudiger Dornbusch.  Oxford University Press, 1988.

With Glenn Jenkins and Jim Lietzel. "Social Goals and Basic Needs: Telephone Access," in Telecommunications and Equity, edited by J. M. Miller. New York:  North Holland, 1986.

"The Value-Added Tax and Financial and Housing Services."  Pacers and Proceedings of the 1985 Conference.  Toronto:  Canadian Tax Foundation, 1986.

With Glenn Jenkins and Jim Lietzel. "Financing Universal Access in the Telephone Network."  National Tax Journal (March 1986).

"Worldwide Experience in Sales Taxation:  Lessons from North America." Policy Sciences 219 (1986).

"The Value-Added Tax and Financial Services," in Economic Essays in Honor of Byanti Kharmawan, edited by Dahlan Sutalaksann.  Kuala Lumpur: SEACEN, 1989.

"Multinational Enterprises, Environmental and Resource Management Issues in the Tropical Forest Sector in Indonesia," in Multinational Corporations, Environment and the Third World, edited by Charles Pearson, World Resources Institute.  Durham, NC:  Duke University Press, 1987.

"The Logging Industry of Tropical Asia," in People of the Rain Forest, edited by Julie Denslow and Christine Padoch.  Berkeley:  University of California Press, 1988.

With Gerry Sicat and Carl Shoup. "What Can Be Expected by Introducing Indirect Taxation:  Instruction for a Value-Added Tax System" (translated version of Japanese title), in Nihon Keizai Shimbum, edited by Shinichiro Shimojo. Tokyo, 1988.

With Robert Repetto. "Deforestation and Government Policy."  International Center for Economic Growth. Occasional Papers, San Francisco: International Center for Economic Growth, 1989.

"Tax Reform and the Value-Added Tax:  Indonesia," in World Tax Reform, edited by Michael Boskin and Charles McLure.  San Francisco:  Institute of Contemporary Studies, 1991.

"Economics, Ecology, and Ethics:  Tropical Conservation," in Economics, Ecology. and Ethics, edited by Boorman, Kellert, and Herbert.  New Haven: Yale University Press, 1991.

"Legacies from the Shoup Tax Missions," Chapter 3 in Retrospective on Public Finance, edited by Lorraine Eden.  Durham, NC:  Duke University Press, 1991.

"Tacit Taxes and Sub-Rosa Subsidies in State-Owned Enterprises," Chapter 5 in More Taxing than Taxes, edited by Richard Bird.  San Francisco:  Institute of Contemporary Studies, 1991.

"Energi dalam Perekonomian Indonesia" (Energy in the Indonesian Economy) in Analisis Dan Metodoloaic Ekonomi Indonesia, edited by Sjahrir.  Jakarta:  P.T. Gramedia Pustaka Utama, 1991, (with David Dapice).

"Mending the Broken Circle:  The Economic, Ecological, and Ethical Dimensions of Tropical Deforestation," South Atlantic Quarterly, 1991.

"Economic Policies and Tropical Deforestation," in Non-Timber Products From Tropical Forests:  Evaluation of a Conservation and Development Strategy, edited by Daniel Nepsted and Stephen Schwartzman.  The New York Botanical Garden (1993)

"Forest Incentive Policies," in Forest Policy, edited by Narendra Sharma. World Bank, Washington, D.C., 1993.

"The Indonesian Tax Reform After Five Years," in Taxation and Economic Development Among Pacific Asian Countries, edited by Richard A. Musgrave, Ching-huei Chang and John Riew, San Francisco, Westview Press, 1994.  Reprinted in Hal Hill, editor, The Economic Development of Southeast Asia, (Cheltenham, U.K., Edward Elgar Publishing).

“Challenged Universities,” Houston Business Review, Summer 1995, pp. 39-47
Reprinted in Journal of Student Financial Aid, vol. 25 #3, Fall 1995.

“Thinking Small/Thinking Big,” Technology Houston, 1996-97, Houston, Texas, Greater Houston Partnership.  An expanded version was also published as: “Thinking Small:  The Future of Nanoscale Science and Technology,” Houston Business Review, May 1996

With Peter Mieszkowski and George Zodrow, “Indirect Consumption Taxes:  Common Issues and Differences Among the Alternative Approaches,” Tax Law Review, (New York University), vol. 51, number 4, pp. 725-774.  (1998)

With Jeffrey R. Vincent, “Deforestation and Forest Land Use:  A Comment,” The World Bank Research Observer, vol. 13, no. 1 (February 1998)

With Jeffrey R. Vincent, “National Self-Interest in the Pursuit of Sustainable Development,” in C. H. Ward and Jurgen Schmandt, Sustainable Development:  The Challenge of Transition (New York Cambridge University Press, 1999)

“The Outlook for a Federal Tax on Consumption,”  Energy Houston, vol. 2, no. 1 – 1999, pp. 70-73, International Business Publishers, Inc.

“Financial Crisis in East Asia: Underlying and Precipitating Factors” in Richard Snape, editor, Festschift for Anne O. Krueger, Macmillan, 2001

Gillis, Malcolm, “Historical and Contemporary Debate on Consumption Taxes,” in George Zodrow, Editor, Consumption Taxes, Cambridge University Press, 2002.

Gillis, Malcolm, “Tax Policy and Capital Formation: African Experience with the Value-Added Tax,” Policy Sciences, Vol. 34, 2001

Gillis, Malcolm, R.F. Conrad and D. Evan Mercer, “Tropical Forest Harvesting and Taxation: a Dynamic Model of Harvesting Behavior,” Environmental and Development Economics (2005)

Research Monographs
Tropical Timber Concessions: Major Fiscal and Financial Issues, United Nations Center on Transnational Corporations, 1982.

With Ignatius Peprah. Severance Taxes on Coal and Uranium in the Sunbelt. Austin:  University of Texas, Bureau of Business Research, June 1981.

Foreign Investment in the Forest-Based Sector of the Asia-Pacific Region, prepared for Food and Agriculture Organization (FAO), United Nations, 1981.

Foreign Investment in the Forest-Based Sector in Africa, prepared for FAO, 1983.

Review of Economic Aspects of the Federal Sales Tax and Outline of Methodologies for Analysis of Economic Issues Associated with the Federal Sales Tax of Canada.  April 1984 (with Nadine Baudot).

Articles Published in Books Edited or Co-Authored by M. Gillis  
(excluding articles published in refereed anthologies)

The following appears in Musgrave, Richard A. and Malcolm Gillis.  Fiscal Reform for Colombia. Cambridge, MA:  Harvard Law School, International Tax Program, 1971.

---Gillis, "Reform of Municipal Indirect Taxes."  Chapter 17.

The following appear in Gillis, Malcolm et al.  Taxation and Mining:  Non-Fuel Minerals in Bolivia and Other Countries.  Cambridge, MA:  Ballinger Publishing Co., January 1978:

a---Gillis, "Taxation, Mining and Economic Development."

b---Gillis, with Ulrich Petersen.  "Perspectives on the Bolivian Mining Sector."

c---Gillis, with Glenn P. Jenkins.  "The Macroeconomic Impact of the Mineral Exporting Sector on a Developing Economy."  Chapter 3.

d---Gillis, with Meyer W. Bucovetsky. "The Design of Mineral Tax Policy." 
Chapter 4.

e---Gillis, with Meyer W. Bucovetsky and Louis T. Wells.  "Comparative Mining Taxes."  Chapter 5.

f---Gillis, "The Structure of Bolivian Mining Taxes."  Chapter 6.

g---Gillis, with Louis T. Wells and Brian Wright. "Evaluation of the Present System of Mining Taxation."

h---Gillis, with Louis T. Wells and Ulrich Petersen.  "Issues and Policies Related to Mining Tax Reform."

The following appear in Gillis, Malcolm and Ralph E. Beals.  Tax and Investment Policies for Hard Minerals:  Public and Multinational Enterprises in Indonesia.  Cambridge, MA:  Ballinger Publishing Co., 1980:

a---Gillis, "Economic Growth and Public Policy Toward Mineral Endowments in Developing Countries."

b---Gillis, with Ralph E. Beals and Glenn P. Jenkins. "The General Structure of Indonesian Mining Taxes."

c---Gillis, with Louis T. Wells. "Negotiating and Implementing Minerals Agreements with Multi-nationals:  Critical Tax and Investment Issues."

d---Gillis, "Key Issues in Negotiating Uranium Agreements."

e---Gillis, "Comparative Minerals Taxes:  Uranium, Tin, Copper, Bauxite and Nickel."

The following appear in Repetto, Robert and Malcolm Gillis, eds.   Public Policy and the Misuse of Forest Resources.  Cambridge University Press, 1988:

a---Gillis, "Indonesia: Public Policies, Resources Management and the Tropical Forest."

b---Gillis, "Malaysia: Public Policy and the Tropical Forest."

c---Gillis, "West Africa:  Resource Management Policies and the Tropical Forest."

The following appear in Gillis, Malcolm, ed.  Tax Reform in Developing Countries.  Durham, NC:  Duke University Press, 1989:

a---Gillis, "A Taxonomy of Tax Reform." Chapter 1.

b---Gillis, "The Indonesian Experience with Tax Reform."  Chapter 4.

c---Gillis, "Lessons from Postwar Tax Reform."  Chapter 14.